https://www.taxtmi.com/caselaws?id=11087 A prosecution for concealment of income and furnishing inaccurate particulars under the Income-tax Act may be weakened where completed tax proceedings have gone in the assessee's favour, because the result of those proceedings can be a material factor in the criminal case. The text states that tax findings are not automatically binding on the criminal court, but they may carry substantial relevance where they strike at the foundation of the prosecution. It further notes that deletion of penalty by the appellate tax authority may support acquittal when the trial court treats that outcome as undermining the criminal charge. en-us Thu, 29 Jan 2004 00:00:00 +0530 Thu, 30 Jul 2009 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11087 A prosecution for concealment of income and furnishing inaccurate particulars under the Income-tax Act may be weakened where completed tax proceedings have gone in the assessee's favour, because the result of those proceedings can be a material factor in the criminal case. The text states that tax findings are not automatically binding on the criminal court, but they may carry substantial relevance where they strike at the foundation of the prosecution. It further notes that deletion of penalty by the appellate tax authority may support acquittal when the trial court treats that outcome as undermining the criminal charge. Case-Laws Income Tax Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11087